General Laws of Massachusetts - Chapter 68A Limitations Upon the Conduct of Certain Trusts and Corporations Having Charitable Interests

• Massachusetts General Laws - Prohibited acts of trusts - Chapter 68A, Section 1
  In the administration of any trust which is a “private foundation”, as defined in section 509 of the Internal Revenue Code of 1954, or a...
• Massachusetts General Laws - Distributions of trusts - Chapter 68A, Section 2
  In the administration of any trust which is a “private foundation” as defined in section 509 of said Code, or which is a “charitable trust”...
• Massachusetts General Laws - Applicability of Secs. 1 and 2 - Chapter 68A, Section 3
  The provisions of sections one and two shall not apply to any trust to the extent that a court of competent jurisdiction shall determine that...
• Massachusetts General Laws - Prohibited acts of corporations - Chapter 68A, Section 4
  No corporation which is a “private foundation” as defined in section 509 of said Code, shall (a) engage in any act of “self-dealing” (as defined...
• Massachusetts General Laws - Distributions of corporations - Chapter 68A, Section 5
  Each corporation which is a “private foundation” as defined in section 509 of said Code shall distribute, for the purposes specified in its articles of...
• Massachusetts General Laws - Applicability of Secs. 4 and 5 - Chapter 68A, Section 6
  The provisions of sections four and five shall not apply to any corporation to the extent that a court of competent jurisdiction shall determine that...
• Massachusetts General Laws - Rights and powers of courts and attorney general unimpaired - Chapter 68A, Section 7
  Nothing in this chapter shall impair the rights and powers of the courts or the attorney general of the commonwealth with respect to any trust...
• Massachusetts General Laws - References to Internal Revenue Code - Chapter 68A, Section 8
  All references in this chapter to sections of the Internal Revenue Code of 1954 shall include future amendments to such sections and corresponding provisions of...

Last modified: September 11, 2015